Case Information
*1 ‘-- OFFICE OF THE ATTORNEY GENERAL OF ‘TEXAS
AUSTIN
Eonorsble R. C. Petry, Jr., pale 2
Article 7151, Rsvlssd Civil i:tatutsa, oontoins followln&I
*All property rhall be llstod for tmntloa bo- twen January 1 and April 50 of saoh yssr, when n- qulmd by the a8musor, with referenoo to th6 quanti- ty held or owned 011 the fira% day OS J8nuex-y la the year for whloh the property la npulred to be list.04 mnaemu. Any pro?mty pulehaawl aoqulred on th6 ilrrt day of January shall be llatad by or for the person parahaslng or aoquirlng it. * * a
A remdlng of above 500~~ Qleerly to Indiaate that s oounty asp not tat tangible peraOns1 proparty brou(lht into it rot the first tlw sit&r flrrt day of Jomary of the ywr in qwstion. Persuasive on this lnt rvret Rmblo Oil and Rsiining co. t. stat. 5 8. 1. (2df@55Qj Ohlldrors Oowty 'Is. ststa, 22 9. w. (ad) iollg ~tnters tn. fnde~nd~nt Sohool Dlstrlot, 2D6 5. yt. 5948 Eardoaty BIOS. 9. n4rpriry, 89 TOI.
S95. Aeoordln&y your question 1s snmered in the na@dArr as to the arattle brought into the oounty subraquont to Jsnwry iirat.
Ar to the aattle rhloh were in the oounty on Januery ?&rat w roaoh a different ~oaolusloa. In or&m $6 ~kow Oh oourt's holding in Hrrdesty ve. ylm&r&, supn, as well as in ciE@tt W+ ~OhWOtIv 42 a. Py. 66& We qWt0 at WIUO iOi@h fralthe letter opinion, as rclloursr
* * + * Tn Xardesty V. Flawairy, 57 lb. 595, oattle frcm the Indian Territory Bad drlrted wross tba Texas 11~1 into Bsnsford oounty upon the opan range; end the owner krpt sarploy*s la VIaId wuaty, ebout 01&t miles from stat6 line, pnrent the oattle from going Girther south. The oattle remained In Banstord oowty about fire month&, and rem there on the 1st day of January. fn aonai4er- ing qpl)&tlon th8 owwr*s lleblllt ln Esnstord oounty, the supreme otwrt sa dt '14 iwtaws I *3 rppsare that them oettle warn in the state about fire Ponths, fnoludina, the 1st day of ~tfnu* ary; that they wem not pasalng throu@ the at6ta, oar brou&t here purpose OS trade. There ia nothing In the redord that would neoesasrll~ 1saQ to the oonoluslon that theaa oettla ware not, la the manina or the law aitustrd 3.n Eanafortl oowty on the let dry o? ~wuary lSSO.* Tn ?W@O 'I. alas, 35 Oal. 2S2, itwra Ml4 tJ.Wt 0sttJ.o held ia a OOwty iOr pcrsbkUWa(e ware not th8X'a tr6iMW&tlJ, and were aubjeot to taqtion in maid OOU$J.
alao, Cattl, 06. v. ?au&it 59 Tef. 408 5 8. W, 404; Balm t. Raa4h 00.. 81 Tsx. 315, 16 5. We 1084# Oil 00. v. Combs, 98 fnd. 179. *ft Is quits wrtain &on the teatbcmy islr thla
owe that l pw1l.e moved their oottla Btarling oounty lntsodlna to 9sstwa t-ha= then until tha r0li0wing aprlng. The dPQugbt in Rulmala oouaty bad SO aerloualy effeoted thm rant+ 84 roadera it aawssery Sor t&am to promma r8q.e alaewhora, TM oottls ware mot04 in Norsaber, and it la a astkr ot oeuwn kaiowla@o that now *ass 4004 snot 4prSag up end @ww to &nf oonald~reble ertsmt in ah14 atata in the month4 of Mo?ambsr, DeeWnr, Jauunrr ana Bebnr- Eenae wo 8s~ thrt 10 ls ncrrotmbl oartain the8 my. appallwa~ 9ur9oiae waz to keep oat8 a in sterling I
wwtry from the tim they placml the~them until the following spring, this purpoaa wee ~~~186 Out, aa shown by agrwd feotsg and whllo 11~0 atoak maybeins artioular wunty uador rwh oSrsm- ataaosa sm w 11 13 not ren4ar them subj*ot t;e tauthn In atald oounty, aa, for iniitanoa, wbfL8 beiog drlren through the county, held there tampOrd.ly far the ~~~088 OS 4slO or trod*, Stfil ~4 W4 SBtf#?iOd thet the oattle mSmrm3 to In this oaa(L wore altuat48 in SterllPg oowty 0u let by oi January, lB94, with- in the wenic~ oi the tar law*, an& yy $prOfWa oubjeot to taxtltlon in said oounty.
lJBDorabl8 IT. c. Petry, Jr., pem 4
Belnc sati8fled that so tar a8 Toma law8 8~0 80808rned th8 oattl6 whloh war0 80 belngr grrmod in Dlmdtt &us&y on January 1st ere rubjbot to rendition md taxation forbid 8uah tax@- ia thst OOOnt7, doa8 a4 8U&WiOr PUthOrit)r IYe kllsvo not. tion3 -OS W6 heQ8 8 8im11Eir l’OqUO8t fO2’ 0 infOIl
Qounty Attorney Of HUd8peth COUAt7, who 08 18 attrWXtiOn to P tha Opti~Otl Wdttett by at88i8taZkt AttOrZWf mn8rd *illirOFa 08 hbrutmy 14, 1.958, oalling attmtion 00 3eotlon lS89, Title 19, 0. 8. 0. A., and holdlqg that ruoh 08b$le ~87 not M taxed b7 th8 eottnt7 aA Stab. ~OotiQtt 1585, 'fit;18 10, If. S. d. A., protldor la partt
"%I11d25$8 Or par%8 Of building8 8Iid OthW inoloson8 ma7 be ele8ignato& b7 Beor8tar7 of Tr088ur7 88 bonded WU%hOu8w8 fO? the 8tOZ8gO Of iWp0rb.d mor6h8ndi8. aa*86 fO2' WU'dOtt8uiry, tatma pof~8888fon of by the oollaotor, or am&w 8OiEm, mfmuftwture OS Pr~h8ndi8. in boaa*'Or r0r the repoMJl@, l o%wag, OP 0188ain(r of iE&+OZ't8d a8rebandf8*. Staob WaNhO- rU7 b8 boa&d for th8 8w2'inr; Oi 8UOh lawrOhtii8e OId7 88 8hr11 bdOttg: Or% OOMi&M~ t0 the 0WWT8 OT ‘proprlebor, thonof en4 be known a8 private banded wanhouM8, for 8tora@ ot impoPted m8tah88- a:M @aarrall7 8&d b8 knOWtt 88 pub110 ~OtdOd W8X'W- hQu8M. I\OtOl'O 8li7 inpOrted IWS'bUU3i8~ BQt fiaal~7 ircrpl OU8tOfM OtWtdl 6hsU b8 8tWd ia 8w l’d.8806 8ueh prw%&ae8, the 0m.r Br i 08S.O %hSMuOf 8hall &tO a bond in rueb 8111 with ruoh 8UMtie8 a8 sa7 ,b8 approtod b7 the Boomtar Of fiti Tre8BuP7 t0 8eOur@ 8ho hQstXMnt 8@,8in6t 6nJ 1088 Or OXpOll aOJlRlOt8d with oc arlcsing from the d8posit, rtorae, or meal- puletion of msroh~adl88 in 8uah war8hQuB& * * .*
s~atlon 1m9, aforatr;ltb, Nrdl in past, "Any wrahanbiea 8ubjeat t6 duty, ultb the exmption ot psrlehsbl8 srtlolm and explosir8 8ubL tttanosr other than finmkoksr8, 1~7 be Ontersb
233 Benorablo R. C. Fotr]r, Jr., pa&so II
warehousifig aad bo deporit4d In a bond8d wara- hour8 et the ospqno4 ri8k of the owner, $x- porter, or 04nstaQe4. uueh maaehandilre ZUI be wibhdrawa, ut 4ri$ tins Within thr44 y4ar8 or tan %cmths in the o%Sa Of @'8b) f'ra the bat4 of l??apmatIon, for ooa8umptlQR upon peymant ot the duties and Oh&X?@38 844F~bg thar4On at th4 ss%e of duty l.‘3pomd by law upon 8uoh avarohan- diss ut tha d&a id' wlthdrawal; of map be with- drawn tar 4xportatIon of ror trarrPp4xttatIon 8nb esportatioa to a SoraIgpi country, or for shlpmnt or for transportation and rhipasnt the VIrgIu Ielands, Awrloea Sa?sos or the islaud of bu814, without tha peymimt ai &Atiei3 thoreon, tran8portatIon and rswar4hooaing at anotkmr pert; pl-OQif!Od, that the total p~'iOd Of th4 forrhloh rueh m4rohaudI84 Par7 lr4Mia ia bonded U4nhStU8.
ah411 not eroeed tkr44 )aW8 (Or Se)3 fa4Bth8 ia the can of $raIu) Ron ths dat4 of lmportatloa.
~rOh8ndi86 umrk whloh the dot188 &Sir@ b8aa p8%d Olld WhtUh shell hav4 rmmined OOlkthlOU8lj b bonded wtwehoa8e or oth4%4i84 in o\ut4& 8nd under the eontir~l of aumWm# oliie4r8, ~87 & t4r4d or rithdrawn 4t sag tine within tbram ~0% (or ton month4 In ths 0484 of grain) after th4 data of S.ksportstton aqortatlon SOT trenrpozta- tl4n and exportation to a foralgn 40uutr7, or ior 8hipimtEt or for transp4rtatfOu 8nd shIpm4nt 00 th4 Vir&n Islands, A~4riosn Baa#4, th8 t81aRd of Guam under auoh regulationa 08 the Seoretary of 4r OfG8Xl3' 8hd.l pr44orib4, and UpOa 8uQQb 4ntZy or wlthdmwel, and exportation or ohi.pment, $05 t?z?nttn% ot tha dutib8 th4XWXi 8h811 be X’OfUlX48d.
Ye ara umble ts 044 4~ ouoh eouflfat Eatwaaa Atata's tnrl%g proparty ahieh I8 botng held under rueh bond8 and s&8 OpereSlon Of ,the hd8ral ~t8tu~al 4U4h 48 WOUld l44d t0 tk4 Th4 proprrtt;r ha8 a4rinit417 8U#@$tt8iOR of the Sate taring 1~8. *6 .
boaa to re8t. It io held 6t the plearuro of the esnef ho dotlar and ollargea l.rh rry upon payment of the auatom by the ?edsral Oorerexont rabJaot tbs property to looal use or sale, ot lf to 8blp8 to a rowgn eouabry within three year8 ho rill not hsre to &?6y 8~61) betier. Et. IMY thun hem&lo the property ia ouoh ray 8s hi6 lnterrnt dlotstoa an4 In ollr O~b2ioiOn it &bOud Do dO*Wd d &Wrt Of the gWtrlb1 @f&88 Of tb preprrty in thir State and thw l ubdo ct to aon-4Lariminatowy ,trx In rooordsnoe with law8 of thl8 State. YSanosot~ y& Ble8Lnr, SO U. 0. 1, 78 L. Bd, 131; ll k far. pp. ST-66i 6 R. a. L. 70~91 18 0, T. pp* Qa-99, Ao o ox4lngly, oar l mrar tba rao oed part OS
YOW quaion ia ~II iri92eire 0m h
ATTORNEY GENERAL OF TEXAS